Question 1: What is the basis for asset valuation charges? If it is a fixed asset, it is generally based on the original value, and intangible assets is generally based on the assessed value.

Question 2: Machinery and equipment in asset valuation What does the basic fee mean? The installation of heavy machinery and equipment requires laying a foundation, which is the so-called foundation. It is usually included when the equipment is regarded as real estate.

Question 3: What accounting items are included in the asset appraisal fee? Borrow: Management expenses - ---Asset appraisal fee

Credit: Cash on hand (or bank deposit)

Question 4: What does the "sum of cost method" in asset appraisal mean? Sum of cost method It refers to the amount of investment required to re-establish an enterprise that is the same as the evaluation object, or a carrier of production capacity and profitability at the time of evaluation, as an evaluation method of enterprise value. The cost-added method is considered from the perspective of inputs. It uses appropriate valuation methods to evaluate the value of each individual asset that constitutes the enterprise, and then adds it up to obtain the value. The basic formula of the sum-of-cost method is: Appraised value of net assets (value of shareholders’ equity) = Sum of appraised values ??of various assets – Sum of appraised values ??of various liabilities Question supplement: What is the difference from the replacement cost method? Replacement cost method It refers to a method to determine the price of the assets being evaluated based on the current complete replacement cost of the assets being evaluated, minus deductible losses or depreciation. Specifically, it is based on the total replacement cost of repurchasing a new asset that is the same or similar to the asset being evaluated under the current market price conditions, and on this basis, deducts the expenses due to the use, storage and technological progress of the asset being evaluated. and the impact of changes in the socio-economic environment on the value of assets, thereby obtaining the revaluation value of the assets being assessed based on the current market price and its condition.

Question 5: Explanation of charging standards for asset appraisals. China Appraisal Association [2009] No. 199 "Notice on Implementing the "Measures for the Administration of Asset Appraisal Fees" to do a good job in asset appraisal fee management as soon as possible" All provinces, autonomous regions, Asset Appraisal Association of Municipalities and Cities with separate State Plans (Institute of Certified Public Accountants): In order to standardize asset appraisal charging behavior, safeguard the interests of the public and the legitimate rights and interests of the parties, and promote the healthy development of the asset appraisal industry, the National Development and Reform Commission and the Ministry of Finance jointly issued The "Measures for the Administration of Asset Assessment Fees" (Fagai Price [2009] No. 2914) were issued. In order to implement the "Measures for the Administration of Asset Assessment Fees" and do a good job in the management of asset assessment fees, the relevant matters are hereby notified as follows: We attach great importance to and actively cooperate with the "Measures for the Administration of Asset Assessment Fees" jointly issued by the National Development and Reform Commission and the Ministry of Finance. Major reform of the asset assessment fee system. Charging fees in accordance with regulations is related to the quality of appraisal reports and the healthy development of the appraisal industry, as well as to national property and economic security. All local associations must attach great importance to it and actively cooperate with provincial financial departments and price authorities to carry out work related to asset assessment and fee management. Measurement standards, unified reference In order to provide a reference basis for each locality to formulate specific assessment fee standards, I will conduct two surveys and analyzes on the national asset assessment industry fees, and consult the inflation for each year published by the National Bureau of Statistics from 1992 to 2008 rate, combined with economic growth and the continued rise of the price index in the next few years, and with reference to factors such as the charging standards of certified public accountants, lawyers and other intermediary industries, the calculation standards for asset appraisal charging levels are proposed. (1) Piece-rate charging The average piece-rate charging standard is divided into six grades. The difference billing rate for each grade is as follows: Differential rate progressive charging table Grade billing amount (10,000 yuan) Difference billing rate ‰ 1 100 or less (including 100) 9- 15 2 More than 100～1000 (including 1000) 3.75-6.25 3 More than 1000～5000 (including 5000) 1.2-2 4 More than 5000～10000 (including 10000) 0.75-1.25 5 More than 10000～100000 (including 100000) 0.15-0. 25 6 0.1-0.2 for more than 100,000 (2) Time-based charging The average standard for time-based charging is divided into four levels. The time-based charging standards for each level are as follows: Legal representative (chief partner), chief appraiser (chief appraiser): 300-3,000 yuan/person? hours; partners and department managers: 260-2600 yuan/person-hour; registered appraisers: 200-2000 yuan/person-hour; assistants: 100-1000 yuan/person-hour.

Strictly organize and conscientiously implement. Local associations must strictly organize and quickly forward the "Administrative Measures for Asset Assessment Fees" jointly issued by the National Development and Reform Commission and the Ministry of Finance to all asset appraisal agencies, and organize asset appraisal agencies to study and understand the spirit of the document and conscientiously implement it. Strict discipline and strengthen supervision. Local associations must strictly enforce discipline and prevent "system discounts" when proposing specific fee standard suggestions to provincial financial departments. It is necessary to strengthen the tracking and supervision of the implementation of the "Measures for the Administration of Asset Assessment Fees". Assessment agencies must publicize assessment items and charging standards in accordance with regulations, and must not violate regulations to compete at lower prices. If you encounter any problems during the execution of the file, please inform us in time. December 4, 2009

Question 6: Asset Appraisal Fee Collection Standards Article 1 According to Article 11 of the "Administrative Measures for State-owned Asset Appraisal" promulgated by the State Council regarding the implementation of paid services for asset appraisal stipulate and formulate these measures.

Article 2 Any institution that has obtained an asset appraisal qualification certificate or a temporary qualification certificate issued by the state-owned assets management administrative department at or above the provincial level (including cities under separate state planning) and undertakes asset appraisal business may charge appraisal fees in accordance with regulations. cost.

Article 3: Asset appraisal charges adopt a progressive charging method with differential rates, that is, the charging levels are divided according to the amount of assets, the charging amount is calculated in different levels, and the total amount of charges is calculated by adding each level.

Article 4 The asset appraisal charging standard is divided into five levels. The difference calculation rate for each level is as follows:

Asset appraisal difference rate progressive fee schedule

Levels Billing amount (10,000 yuan) Difference billing rate (‰)

1 Below 100 (including 100) 6

2 Above 100 - 1,000 (including 1,000) 2.5

3 More than 1,000 - 5,000 (including 5,000) 0.8

4 More than 5,000 - 1,000 (including 10,000) 0. 5

5 More than 10,000 0. 1 < /p>

The above standards are the highest standards. Each province, autonomous region, and municipality directly under the Central Government should formulate specific charging standards based on local actual conditions. Special economic zones may be appropriately higher than the above standards, but the maximum shall not exceed 30% of the above standards.

Article 5 Asset valuation fees are generally based on the original book value. Assets that do not have the original book value or have not been priced and recorded can be calculated based on the appraised value.

Article 6 When companies, enterprises, other institutions, and individuals abroad and in Hong Kong, Macao, and Taiwan entrust appraisals, the appraisal agency shall set its own charging standards with reference to international practices, and shall charge an equivalent amount of foreign exchange, according to the national foreign exchange rate. Management provides for the settlement of foreign exchange.

Article 7 Asset appraisal agencies may negotiate fees with the entrusting unit within the scope of the prescribed charging standards based on the complexity of the appraisal project, time requirements, professional skill level of the appraiser, service quality of the appraisal work, etc. Forehead.

If it is really difficult for an enterprise to pay for an entrusted evaluation, the evaluation agency can reduce the fees through negotiation between the two parties.

Article 8 The principle of asset evaluation fees shall be based on whoever entrusts the assets to pay. The entrusting party and the entrusted party shall sign an asset appraisal project contract or agreement in accordance with these "Interim Measures" and relevant national appraisal regulations, and clarify the amount or billing method of the appraisal project. Generally, 50% of the appraisal fee can be collected in advance, and the remainder will be settled after the appraisal is confirmed.

Article 9 Price departments at all levels should strengthen the supervision and management of asset assessment fees. Those who violate regulations and arbitrarily charge fees should be investigated and punished in accordance with the "Price Management Regulations of the People's Republic of China" and relevant regulations. .

Article 10 The specific implementation measures for asset assessment and fee management shall be formulated by the price and state-owned assets management departments of each province, autonomous region, and municipality directly under the Central Government, and shall be reported to the State Price Bureau and the State State-owned Assets Administration for filing. An example of differential rating and progressive charging method

For example: the book value of a certain asset is 400 million yuan, and the assessment fee is calculated.

1 million yuan × 6‰ = 6,000 yuan

(1,000-100) 10,000 yuan × 2.5‰ = 9 million yuan × 2.5‰ = 22,500 yuan

(40,000-10,000) Ten thousand yuan × 0.1‰ = 300 million yuan × 0.1‰ = 30,000 yuan

Total charges: 0.6＋2.25＋3.2+2.5＋3＝115,500 Source of meta-article: 51ajia/Family_Residence.aspx...>>

Question 7: How to account for the cost of asset evaluation. When 50,000 is prepaid:

Debit: 5 prepaid accounts Ten thousand yuan

Loan: bank deposit 50,000 yuan

Pay the remaining evaluation fee and receive the invoice

Borrow: management fee-consulting evaluation fee 150,000 yuan

Loan: 50,000 yuan in prepaid accounts

Loan: 100,000 yuan in bank deposits

Question 8: How much is the asset appraisal fee? Prices vary depending on the region

Question 9: What are the charging standards for asset appraisal? How many points are charged? Development and Reform Commission [2009] No. 2914

Notice of the National Development and Reform Commission and the Ministry of Finance on

the issuance of the "Administrative Measures for Asset Assessment Fees"

All provinces and autonomous regions , Regional Development and Reform Commission, Price Bureau, and Finance Department (Bureau):

In order to standardize the behavior of asset appraisal fees, safeguard the interests of the public and the legitimate rights and interests of the parties, and promote the healthy development of the asset appraisal industry, We have formulated the "Administrative Measures for Asset Assessment Fees", which are now issued to you. Please comply with them.

All localities should clean up and standardize the asset assessment fees within their own administrative areas in accordance with the "Asset Assessment Fee Management Measures", announce to the public the reworked asset assessment fee methods and charging standards before the end of December, and will implement them The implementation status shall be reported to the National Development and Reform Commission (Price Department) and the Ministry of Finance (Enterprise Department).

Attached: Measures for the Administration of Asset Assessment Fees

National Development and Reform Commission

Ministry of Finance

November 17, 2029

Subject heading: Notice of Asset Assessment Charges

Management Measures for Asset Assessment Charges

Development and Reform Price No. 20092914

Article 1 is the norm The act of charging fees for asset appraisals safeguards the interests of the public and the legitimate rights and interests of the parties, and promotes the healthy development of the asset appraisal industry. According to the "Price Law of the People's Republic of China", "Measures for the Administration of State-owned Assets Appraisal" and other relevant laws and regulations , formulate these measures.

Article 2 Any asset appraisal agency established with the approval of the financial authorities at or above the provincial level that provides asset appraisal services in accordance with relevant laws, regulations and national regulations shall charge appraisal fees in accordance with these Measures.

Article 3 Asset appraisal fees shall follow the principles of openness, fairness, impartiality, voluntary payment, good faith and client payment.

Article 4 Asset evaluation fees shall be based on *** guide price and market-adjusted price.

Asset appraisal agencies provide asset appraisal services required by laws, regulations and relevant national regulations (hereinafter referred to as "statutory asset appraisal services"), and implement *** guide prices; provide voluntarily entrusted asset appraisal and related services (hereinafter referred to as "non-statutory asset appraisal services") implements market-adjusted prices.

Article 5: Statutory asset appraisal services may be charged on a piece basis, charged on an hourly basis or a combination of both piecework and hourly charges.

Article 6 For statutory asset appraisal services that are charged on a piece-rate basis, the original book value of the assets to be appraised can be used as the basis for billing, and the appraisal fee can be collected using a progressive calculation method of differential rates.

That is, the charging levels are divided according to the original book value of the assets being evaluated, the charging amount is calculated in different levels, and the total assessment charges are added up for each level.

Article 7 For statutory asset appraisal services that charge hourly fees, the appraisal fee may be charged based on the number of working days required to complete the asset appraisal business and the charging standards for each working day. The number of working days is determined based on the nature, risk, complexity, etc. of the evaluation project; the charging standard for each working day is determined based on the professional skill level of the evaluator, the service quality of the evaluation work, etc.

Article 8 *** The benchmark price of the guide price and its fluctuation range shall be formulated by the financial departments of each province, autonomous region, and municipality directly under the Central Government and formulated by the price authorities at the same level.

Article 9 The charging standards for statutory asset appraisal services shall be formulated based on the average social cost of asset appraisal services, statutory taxes, and reasonable profits, and shall take into account the local economic development level, social affordability, and the impact on the capital market. , social public influence and other factors are determined.

Article 10 For non-statutory asset appraisal services that implement market-adjusted prices, the asset appraisal agency shall propose a range of charging standards, and the specific standards shall be determined by the asset appraisal agency and the client through consultation. The following main factors should be considered when determining the charging standard:

(1) The time spent on work and practice costs;

(2) The difficulty of evaluating the business;

(3) The client’s affordability;

(4) The risks and responsibilities that the registered asset appraiser may bear;

(5) The social reputation and work of the registered asset appraiser Level etc.

Article 11 A branch established by an asset appraisal institution in a different place shall comply with the asset appraisal service charging regulations of the location of the branch.

When an asset appraisal agency provides asset appraisal services in a different location, it may comply with the charging regulations of the location where the asset appraisal agency is located or where the asset appraisal services are provided. The details shall be determined through negotiation between the asset appraisal agency and the client.

Article 12 When an asset appraisal agency accepts an entrustment, it shall sign an asset appraisal service business charging contract (agreement) with the client or state the charging terms in the business agreement.

The charging contract (agreement) or charging terms should include: charging items, charging standards, charging methods, charging amounts, payment and...>>

Question 10: Are there any fees for property appraisal? How much to charge? Appraisal fees are different in different provinces, and the fees of real estate appraisal offices, land appraisal offices, and asset appraisal offices are also different. If you want to get a loan, you should go to a real estate appraisal office. The appraised value of 40,000 yuan is only 200 yuan. -500 yuan